Value-Added Tax (Amendment) Act, 1978

Amendment of Second Schedule to Principal Act.

25.—The Second Schedule to the Principal Act is hereby amended—

(a) by the substitution of the following paragraph for paragraph (i):

“(i) Goods supplied—

(a) subject to a condition that they are to be transported directly by or on behalf of the person making the supply—

(I) outside the State, or

(II) to a registered person within the customs-free airport,

or

(b) by a registered person within the customs-free airport to another registered person;”,

(b) by the substitution for paragraph (v) of the following paragraph:

“(v) the supply, modification, repair, maintenance and hiring of—

(a) sea-going vessels of a gross tonnage of more than 15 tons being vessels used or to be used—

(I) for the carriage of passengers for reward,

(II) for the purposes of a sea fishing business,

(III) for other commercial or industrial purposes,

or

(IV) for rescue or assistance at sea, or

(b) aircraft used or to be used by a transport undertaking operating for reward chiefly on international routes;”,

(c) by the substitution of the following paragraph for paragraph (vi):

“(vi) services, supplied by an agent acting in the name and on behalf of another person, in procuring—

(a) the export of goods from the State,

(b) services specified in paragraphs (iii), (iv), (v) or (x), or

(c) the supply of goods or services outside the State;”,

(d) by the substitution of the following paragraph for paragraph (x):

“(x) gold supplied to the Central Bank of Ireland;”,

and

(e) by the substitution of the following paragraph for paragraph (xvi):

“(xvi) the supply, to a person who has neither an establishment nor his usual place of residence in the State, of work on movable goods acquired within the State, or imported for the purpose of having such work carried out, and afterwards exported;”.